austlii:cth/ARTA/2025/1113
General information, not legal advice.
ARTA
2025-05-02
Original judgment source is linked above.
a) 26 July 2022-31 January 2023 the second party was assessed to pay the minimum annual rate of $446. This was based on the second party's 2020/21 adjusted taxable income of $20,194 (ATI) and the applicant's 2020/21 ATI of $50,494. > > b) 1 February 2023-31 December 2023 the second party was assessed to pay the minimum annual rate of $493. This was based on the second party's 2021/22 ATI of $14,931 and the applicant's 2021/22 ATI of $41,725. > > c) 1 January 2024-31 March 2024 the second party was assessed to pay the minimum annual rate of $519. This was based on the second party's 2022/23 ATI of $18,901 and the applicant's 2022/23 ATI of $16,345.
Requests that the application be dismissed, and other matters raised by the parties
a) frivolous, vexatious, misconceived or lacking in substance, > > b) has no reasonable prospects of success or > > c) was otherwise an abuse of the process of the Tribunal.
Issue 1 - Is there a ground to depart from the administrative assessment?
Reason 8A - income, property and financial resources of the parties
a) She and her [siblings] manage the business. The business also employs [a number of] part-time staff. > > b) Her work hours vary as it is dependent upon her childcare responsibilities. There have also been periods when she has not worked at all. > > c) She is paid only for the hours that she works (which she estimates to be about 10-15 hours per week) and these appear as drawings from the business bank account. > > d) Any profit the business derives is distributed to the partners based on the hours of work they have each undertaken in that financial year. This explains why in one financial year she did not receive any distribution and in other years her distribution was less than the other partners. > > e) She does not derive any other personal benefit from the business - as the business does not pay for her personal use of expenses such as telephone or motor vehicle. > > f) One of the other business partners (a sibling) mainly deals with the business accounts but the partnership bank account receives income from clients who utilises the service and the business expenses are paid from the same account.
Issue 2 - What is a just and equitable determination?
that parents of a child have a primary duty to maintain the child. The duty has a priority over all commitments of the parent other than commitments necessary for self-support.[18]
In deciding whether it is appropriate to change an assessment the Registrar must consider the parent's duty to support their child.
The duty to support a child applies to all the children of a parent equally (CSA Act paragraph 117(4)(e)(ii)). All the children of a parent have equal priority and the CSA Act does not discriminate between the children of different relationships.
Income, earning capacity, property and financial resources of the children
Other party receiving money, goods and property for the benefit of the children
Income, property and financial resources of each parent who is a party to the proceeding
a) change in a pattern of work demonstrated by: > > * the parent not working despite having ample opportunity to do so > * the parent reducing the number of hours per week of his or her employment or other work below the normal number of hours per week that constitute full-time work for the occupation or industry in which the parent is employed or otherwise engaged > * the parent changing his or her occupation, industry or working pattern. > > b) the parent's decision not to work, to reduce the number of hours, or to change his or her occupation, industry or working pattern is not justified on the basis of: > > * the parent's caring responsibilities > * the parent's state of health.
Commitments of each parent who is a party to the proceeding that are necessary to enable the parent to support themself, or any other child or person that the person has a duty to maintain
[2] The Tribunal notes that the second party references provisions of the Administrative Appeals Tribunal Act 1975.
[3] ART (Child Support) Practice Directions 2024
[4] Division 5 Subdivision A - General principles
[5] Re Filsell and Comcare [2009] AATA 90; (2009) 109 ALD 198 decision of DP Jarvis
[6] Re Drake and Minister for Immigration and Ethnic Affairs (No 2) (1979) 2 ALD 634
[7] G v MIBP [2018] FCA 1229
[8] The phrase "special circumstances of the case" is not defined in the Act. However, the Family Court has held that "it is intended to emphasise that the facts of the case must establish something special or out of the ordinary" (Gyselman and Gyselman (1992) FLC 92-279). Likewise, in Philippe and Philippe (1978) FLC 90-433 the Court held that "special circumstances" are "facts peculiar to the particular case which set it apart from other cases".
[9] The second party also made submissions that this tax return indicated that the applicant had incorrectly claimed parenting payment at the single rate - the Tribunal however does not consider that a relevant consideration in the context of this application for review. The Tribunal notes that her return in any event discloses the details of her spouse.
[11] Morse & Potts (SSAT Appeal) [2010] FMCAfam 1305 and also in Shearer & Benson (SSAT Appeal) [2011] FMCAfam 623
[13] Mee v Ferguson [1986] FamCA 3 discusses the notion of 'manner expected'
[14] Special needs can be because of a physical, mental or learning disability or because of a special talent or ability of the child (Lightfoot v Hampson [1996] FLC 92-663).
[15] Potter & Burbage (SSAT Appeal) [2010] FMCAfam 1009 (Potter) considered the term 'significantly affected' in the context of Reason 3.
[16] Holman & Child Support Registrar & Ors (SSAT Appeal) (No. 2) [2014] FCCA 2382
[17] The Tribunal is required to give "overt consideration" to relevant factors listed in subsection 117(4) of the Act; Tyagi & Meares (SSAT Appeal) [2008] FMCAfam 886
[21] The Tribunal notes that NDIS is not taxable income and not part of a person's ATI for general child support purposes. Income Tax Assessment Act 1997